https://www.taxtmi.com/caselaws?id=419403 The court quashed and set aside the assessment order passed under Section 143(3) of the Income Tax Act 1961 on 4th May 2021, as it was issued despite a pending reference before the Dispute Resolution Panel (DRP). The respondents were directed to issue a fresh assessment order, considering the DRP's observations from its order on 29th December 2021. The judgment emphasizes the importance of following procedural requirements and respecting ongoing dispute resolution processes in tax matters, ensuring fairness and due process. The petition was disposed of accordingly. en-us Mon, 28 Feb 2022 00:00:00 +0530 Thu, 10 Mar 2022 08:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419403 The court quashed and set aside the assessment order passed under Section 143(3) of the Income Tax Act 1961 on 4th May 2021, as it was issued despite a pending reference before the Dispute Resolution Panel (DRP). The respondents were directed to issue a fresh assessment order, considering the DRP's observations from its order on 29th December 2021. The judgment emphasizes the importance of following procedural requirements and respecting ongoing dispute resolution processes in tax matters, ensuring fairness and due process. The petition was disposed of accordingly. Case-Laws Income Tax Mon, 28 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419403